ROLEX PROCESSORS PVT. LTD. Vs. CCE

JUDGEMENT

(1.) THE Appellants have filed appeal along with application for condonation of delay in filing the appeal before this Tribunal.

(2.) In the application for condonation of delay, the Appellants have stated that the Appellants have taken over the management 21.06.2010. As per MOU, any liability is to be borne by out going management. Therefore, when the impugned order dated 27.10.2010 was received by them was sent to the out going management to take proper action but they failed to do so. As the Appellants are liable to pay liability of the Appellant firm, therefore, took steps for filing the appeal which caused delay of 30 days in filing the appeal. Considering the reason for causing the delay are satisfactory, the application for condonation of delay in filing the is allowed.

(3.) THE facts of the case are that the Appellants are availing the GTA service and are not service tax thereon. Therefore, during the course of audit, it was found that neither the Appellants are paying service tax on amount of freight paid to the transporters nor they are filing the periodical returns. Therefore, the show cause notice was issued which was adjudicated and the demand was confirmed along with interest and equivalent amount of penalty under Section 76 of Finance Act, 1994 read with Section 11AC of Central Excise Act, 1944. The adjudication order was confirmed by the first appellate authority. Aggrieved by the said order, the Appellant is in appeal before this Tribunal.